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Company Challenges CENVAT Credit Claim for Director-Provided Services Due to Insufficient Evidence and Transparency Issues.
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....Cenvat credit - management consultancy service and consulting engineering service” provided by the Directors to their own company i.e. appellant - Whether the appellant has availed CENVAT credit on the basis of proper evidence for payment of tax - the appellant not having come out with clean hands, it is difficult to entertain the appeal on merit - AT....